This opinion cited by 138 cases:

S. B. Tressler v. Commissioner of Internal Revenue , 228 F.2d 356 ( 1955 )


W.L. Hardee and Elnora L. Hardee v. The United States , 708 F.2d 661 ( 1983 )


Humble Oil & Refining Company v. The United States , 442 F.2d 1362 ( 1971 )


James J. Ritter v. The United States , 393 F.2d 823 ( 1968 )


Union Chemical & Materials Corp. v. United States , 296 F.2d 221 ( 1961 )


sterno-sales-corporation-v-the-united-states-colgate-palmolive-company , 345 F.2d 552 ( 1965 )


Trust Under the Will of Bingham v. Commissioner , 65 S. Ct. 1232 ( 1945 )


Allen v. Commissioner of Revenue Services , 324 Conn. 292 ( 2017 )


Smith v. Caggiano , 12 Mass. App. Ct. 41 ( 1981 )


Farmers Cooperative Co. v. Birmingham , 86 F. Supp. 201 ( 1949 )


Colton v. Williams , 209 F. Supp. 381 ( 1962 )


Truncale v. Universal Pictures Co. , 76 F. Supp. 465 ( 1948 )


Musmeci v. Schwegmann Giant Super Markets , 159 F. Supp. 2d 329 ( 2001 )


Willacy v. Cleveland Bd. of Income Tax Rev. (Slip Opinion) , 2020 Ohio 314 ( 2020 )


Karl L. Matthies and Deborah Matthies v. Commissioner , 134 T.C. 141 ( 2010 )


Rudolph v. United States , 82 S. Ct. 1277 ( 1962 )


Commissioner v. LoBue , 76 S. Ct. 800 ( 1956 )


James v. United States , 81 S. Ct. 1052 ( 1961 )


Lee v. United States , 219 F. Supp. 225 ( 1963 )


Rhodes v. United States , 243 F. Supp. 894 ( 1965 )